2022年ACCA英国注册会计师考试密押卷带答案120

《2022年ACCA英国注册会计师考试密押卷带答案120》由会员分享，可在线阅读，更多相关《2022年ACCA英国注册会计师考试密押卷带答案120（100页珍藏版）》请在装配图网上搜索。

1、2022年ACCA英国注册会计师考试密押卷带答案1. 单选题 Mercedes Co has owned 100% of Benz Co since incorporation. At 31 March 20X9 extracts from their individual statements of financial position were as follows. Mercedes Co Benz Co$ $ Share capital 100,000 50,000 Retained earnings 450,000 120,000 550,000 170,000 During the

2、 year ended 31 March 20X9, Benz Co had sold goods to Mercedes Co for $50,000. Mercedes Co still had these goods in inventory at the year end. Benz Co uses a 25% mark up on all goods. What were the consolidated retained earnings of Mercedes Group at 31 March 20X9? A $560,000B $580,000C $570,000D $557

3、,500考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 $Mercedes Co retained earnings450,000Benz Co retained earningsUnrealised profit in closing inventory (50,000 x 25/125)(10,000)Consolidated retained earnings at 31 March 20X9560,0002. 单选题 Which of the following is associated with a negat

4、ive Public Sector Net Cash Requirement?A The government is running a budget deficit.B The governments expenditure exceeds its incomeC The government is running a budget surplusD Public Sector Debt Repayment (PSDR) is high.考点 Chapter3Themacroeconomicenvironment解析 Rationale: A budget surplus occurs wh

5、en a governments income exceeds its expenditure: there is a negative PSNCR orPSDR. When a governments expenditure exceeds its income, so that it must borrow to make up the difference, there is apositive PSNCR and we say that the government is running a budget deficit.Ways in: If you recognised that

6、a negativePSNC means no borrowing, you might have been able to start eliminating someoptions3. 单选题 Whichof the following statements is a definition of probity?A Open and clear disclosure of all relevant informationB Telling the truth and not misleading stakeholdersC Accepting the blame or credit for

7、 decisionsD Answerable in some way for the consequences of its actions考点 Chapter19Ethicalconsiderations解析 Rationale： Option A is a definition of openness, C is responsibility and D is accountability.4. 单选题 If a company wishes to restrict its objects, what kind of resolution is required?A Special res

8、olutionB Special resolution with special noticeC Ordinary resolution with special noticeD Ordinary resolution考点 Chapter14Constitutionofacompany解析 A special resolution is required to restrict the objects as with any alteration to the articles in general.5. 单选题 According to research, which of the foll

9、owing statements is true of a consultative style of management, compared to other styles? A It is most popular among subordinatesB It is most popular among leadersC It encourages the highest productivity考点 Chapter11Leadingandmanagingpeople解析 Rationale: A consultative style is the most popular among

10、subordinates, although a sells style is perceived to be most used by leaders - and a tells style encourages the highest productivity in many circumstances. 6. 单选题 There is a need for co-ordinated information flow between sections and departments in accounting management. To which of the following sh

11、ould the receivables ledger section give information about overdue debts? A Cost accounting staffB The credit control departmentC The payables ledger section考点 Chapter8Theroleofaccounting解析 Rationale: This should be obvious from the context (debts represent goods bought on credit:hence, credit contr

12、ol) - but make sure that you could define the roles of all the other options, if you needed to7. 单选题 Whichof the following assertions about statement of cash flows is/are correct? 1A statement of cash flows prepared using the direct method produces a different figure foroperating cash flow from that

13、 produced if the indirect method is used. 2Rights issues of shares do not feature in statements of cash flows. 3A surplus on revaluation of a non-current asset will not appear as an item in a statement of cashflows. 4A profit on the sale of a non-current asset will appear as an item under Cash Flows

14、 from InvestingActivities in a statement of cash flows. A 1 and 4B 2 and 3C 3 onlyD 2 and 4考点 Chapter22Statementsofcashflows解析 1The direct and indirect methods will give the correct figure.2A rights issue of shares is a cash flow.4 The profit on sale of a non-current asset appears as an adjustment t

15、o profit in order to reach net cash flow from operations.8. 单选题 Which of the following does company law require a statement of financial position to give?A A true and fair view of the profit or loss of the company for the financial yearB An unqualified (or clean) report on the statement of affairs o

16、f the company as at the end of thefinancial year C A true and fair view of the statement of affairs of the company as at the end of the financial year考点 Chapter8Theroleofaccounting解析 Rationale： Option A refers to the statement of profit or loss, not the statement of financialposition. Option B refer

17、s to auditreports.Pitfalls: If you were in a hurry, you might have selected option A immediately you saw the words true and fair. Avoid such mistakes by reading through all question options carefully, keeping an open mind 9. 论述题 Bortamord anticipates that a 90% learning curve will apply to the produ

18、ction of a new item. The first itemwill cost $2,000 in materials, and will take 500 labour hours. The cost per hour for labour and variableoverhead is $5. You are required to calculate the total cost for the first unit and for the first eight units. 考点 Chapter9Quantitativeanalysisinbudgeting解析 10. 单

19、选题 The term insider dealing relates to a number of potential criminal offences. Which TWO of the following are crimes in relation to insider dealing? (1) Encouraging someone to engage in insider dealing (2) Failing to report insider dealing (3) Concealing insider dealing (4) Passing on inside inform

20、ation A 1 and 2B 1 and 4C 2 and 3D 2 and 4考点 Chapter22Fraudulentandcriminalbehaviour解析 It is an insider dealing offence to encourage another to engage in insider dealing or pass on insideInformation. Failing to report is a money laundering offence.11. 单选题 Appraisal is a complex human relations and p

21、olitical exercise. Which of the following is not necessarily a helpful factor in the design of an appraisal scheme? A The purpose of the system is positive and clearly expressedB There is reasonable standardisation throughout the organisationC Time is allowed for appraisee preparation and appraiser

22、trainingD There is an implied link between assessment and reward考点 Chapter17Performanceappraisal解析 Rationale: This is a double edged sword: a link between assessment and reward may motivateemployees to take appraisal seriously, but can also make it threatening if they fear that they havent done well

23、. Moreover, there are other factors in setting rewards - and if there isnt a real connection between a positive appraisal and a meaningful reward, the implication that there is will only undermine the appraisal system. The other options are clearly positive. 12. 单选题 A government department generates

24、 information which should not be disclosed to anyonewho works outside of the department. There are many other government departmentsworking within the same building. Which of the following would NOT be an effective control procedure for the generationand distribution of the information within the go

25、vernment department? A If working from home, departmental employees must use a memory stick to transferdata, as laptop computers are not allowed to leave the department.B All departmental employees must enter non-disclosed and regularly updatedpasswords to access their computers.C All authorised emp

26、loyees must swipe an officially issued, personal identity card at theentrance to the department before they can gain access.D All hard copies of confidential information must be shredded at the end of each dayor locked overnight in a safe if needed again.考点 Chapter15管理信息和管理报告的来源解析 A memory stick is

27、much more likely to get mislaid and compromise security than apassword protected laptop. It is likely that memory sticks could get lost or thatinformation is left on home computers.In the context of the scenario all the other options are good practice.13. 单选题 X plc has a bad debt policy whereby aged

28、 receivables who are obviously not going to pay, are written off. The financial accountant does not enforce this policy This might be fraudulent insofar as it creates which of the following effects? A It removes funds from the businessB It resultsin theunderstatement of profits and net assetsC It re

29、sults in the overstatement of profits and net assetsD It resultsin theintentional overstatement of profits andnet assets考点 Chapter10Identifyingandpreventingfraud解析 Rationale: One form of fraud is the intentional misrepresentation of the financial position of the business. Bad debt policy may be unen

30、forced deliberately, in order to overstate profits 14. 单选题 Which of the following is a potential business benefit of a corporate diversity policy?A Compliance with equal opportunities legislationB Respect for individualsC Better understanding of target market segmentsD Efficiency in managing human r

31、esources考点 Chapter13Diversityandequalopportunities解析 Rationale： A business can better understand (and meet) the needs of market segments if itemploys representatives of those segments： this is a business benefit, because it enhances customer loyalty, sales revenue, profitability etc. Option A is a l

32、egal/moral benefit (and addresses equal opportunities rather than diversity). Option B is a benefit to employees in a diverse organisation. Option D is not true of diversity, which requires significant management investment and less standardised HR solutions.15. 论述题 A product has the following costs

33、. $ Direct materials 5 Direct labour 3 Variable overheads 7 Fixed overheads are $10,000 per month. Budgeted sales per month are 400 units to allow the product tobreak even. Required Determine the profit mark up which needs to be added to marginal cost to allow the product to breakeven. 考点 Chapter5Pr

34、icingdecisions解析 Breakeven point is when total contribution equals fixed costs.At breakeven point, $10,000 = 400 (price $15) $25 = price $15 $40 = price Profit mark up = (40 15) / 15 100% = 166%16. 单选题 Which of the following situations is most likely to result in a favourable selling price variance?

35、A The sales director decided to change from the planned policy of market skimming pricing to one of market penetration pricingB Fewer customers than expected took advantage of the early payment discounts offeredC Competitors charged lower prices than expected, therefore selling prices had to be redu

36、ced in order to compete effectivelyD Demand for the product was higher than expected and prices could be raised without adverse effects on sales volumes考点 Chapter22Applicationofperformancemeasurement解析 Raising prices in response to higher demand would result in a favourable selling price variance.17

37、. 单选题 Beta Co has total assets of $650,000 and profit for the year of $150,000 recorded in the financial statements for the year ended 31 December 20X3. Inventory costing $50,000, with a resale value of $75,000, was received into the warehouse on 2 January 20X4 and included in the inventory value th

38、at was recorded in the financial statements at 31 December 20X3.What would the total assets figure in the Statement of Financial Position, and the adjusted profit for the year figure, be after adjusting for this error? Total assets (SOFP) Profit for year A $700,000$200,000B $600,000$100,000C $725,00

39、0$225,000D $600,000$75,000考点 Chapter16Correctionoferrors解析 $600,000 - $50,000 = $600,000.$150,000 - $50,000 = $100,00018. 材料题 What is the absorption costing profit for the month?A $45,200B $45,400C $46,800D $48,400考点 考点：Chapter9AbsorptionandmarginalCosting解析 $ $Sales (5,200 at $30) 156,000Materials

40、(5,200 at $6) 31,200Labour (5,200 at $7.50) 39,000Variable overhead (5,200 at $2.50) 13,000Total variable cost (83,200)Fixed overhead ($5 x 5,200) (26,000)Over-absorbed overhead (W) 1,600Absorption costing profit 48,40019. 材料题 State whether Ed has any right of action against Ace Ltd for the work tha

41、t he did in solving the Bragproblem考点 考点：Chapter3FormationofcontractI解析 an offeror may revoke their offer at any time before acceptance. However this is not the case in unilateral contracts and revocation is not possible once the offeree has begun to perform the task specified in the offer. Ed is an

42、 employee and therefore included in the terms of the offer. Ace Ltd is not permitted to revoke the offer and therefore since he solved the problem before the deadline Ed is entitled to the reward.20. 单选题 The supplier has offered Point a discount of 1% on the purchase price if each order placed is fo

43、r 2,000 units.What is the total annual saving to Point of accepting this offer?A $29,280B $30,080C $37,200D $38,000考点 Chapter6Accountingformaterials解析 $Purchasing cost (48,000 x $80 x 0.99) 3,801,600Ordering cost (48,000 /2,000) x $120 2,880Holding costs (2,000/ 2) x $80 x 0.99 x 0.10】 7,920Total co

44、st 3,812,400Annual total saving = $(3,849,600 - 3,812,400) $37,20021. 单选题 Life cycle costing is particularly useful for products with a short expected life cycle.A TrueB false考点 Chapter2cLifecyclecosting解析 True. When the life cycle is short, estimates of life cycle costs and revenues are likely to b

45、e easier, and lifecycle costs should also be easier to monitor.22. 单选题 Which of the following statements about process losses are correct? (i) Units of normal loss should be valued at full cost per unit (ii) Units of abnormal loss should be valued at their scrap value A (i) onlyB (ii) onlyC Both of

46、themD Neither of them考点 Chapter11Processcosting解析 Statement (i) is incorrect. Units of normal loss are valued at their scrap value (which may be nil). Statement (ii) is incorrect. Units of abnormal loss are valued at the same rate as good units. Therefore the correct answer is D, statements (i) and

47、(ii) both being incorrect.23. 单选题 Only allowing purchasing staff to choose suppliers from an approved list is an example of what sort of fraud prevention measure? A Segregation of dutiesB Appropriate documentationC Limitation controlD Check control考点 Chapter10Identifyingandpreventingfraud解析 Rational

48、e: Limit controls limit opportunity for fraud: another example is limiting access to the computer network by means of passwords. Segregation of duties means ensuring that functions which together facilitate fraud are performed by different individuals: eg separating the cheque signing function from

49、the authorisation of payments. Appropriate documentation involves recording, authorising and tracking transactions through purchase requisitions, orders, invoices and so on. 24. 材料题 材料全屏 National Hair Brushes plc was incorporated in June 20X6. The directors have received a letter from another compan

50、y, Lancashire Hair Brushes plc, stating that it was incorporated in 20X5, that its business is being adversely affected by the use of the new company name and demanding that National Hair Brushes plc changes the company name.24 【论述题】 State the nature of a passing-off action. 考点 考点：Chapter14Constitut

51、ionofacompany解析 A passing-off action is a common law action which applies when one company believes that anothers conduct (here the use of a company name) is causing confusion in the minds of the public over the goods which each company sells.25. 单选题 The net assets of Altese, a trader, at 1 January

52、20X2 amounted to $128,000. During the year to31 December 20X2 Altese introduced a further $50,000 of capital and made drawings of $48,000. At 31 December 20X2 Alteses net assets totalled $184,000.What is Alteses total profit or loss for the year ended 31 December 20X2? A $54,000 profitB $54,000 loss

53、C $42,000 lossD $58,000 profit考点 Chapter5Ledgeraccountsanddoubleentry解析 Increase in net assets=Capital introduced+ profit - drawings184,000 - 128,000= 50,000 + profit - 48,000Profit= 56,000 - 50,000 + 48,000=$54,000 26. 单选题 The following, with one exception, are protectionist measures in internation

54、al trade. Which is the exception?A Import quotasB Subsidies for exportersC Customs proceduresD Tariffs考点 Chapter3Themacroeconomicenvironment解析 Rationale: Subsidies for exporters will encourage domestic exports, but will not help to protect domestic producers againstoverseas producers. The other opti

55、ons are tariff (taxes and duties on goods entering the country) and non-tariff barrierstotrade.27. 论述题 Fill in the blanks. Most of the decisions considered in this chapter involve calculating . obtained fromvarious options after identifying . . They always involve .issues, which depend on the precis

56、e situation described. 考点 Chapter6Short-termdecisions解析 Most of the decisions considered in this chapter involve calculating contribution obtained fromvarious options after identifying relevant costs . They always involve qualitative issues, which depend on the precise situation described.28. 单选题 Th

57、e summer demand for hotel accommodation in London comes mainly from foreign tourists. Demand for hotel rooms in London in summer could be reduced by a fall in the price or value of which of the following? 1 US dollars 2 Aeroplane tickets 3 Sterling A Item 1 onlyB Items 1 and2onlyC Items 2 and3onlyD

58、Item 3 only考点 Chapter4Microeconomicfactors解析 Rationale： A fall in the price of sterling would make London hotels cheaper for foreign tourists. A fall in the price ofaeroplane tickets would make London cheaper to visit for foreign tourists.Events 2 and 3 would lead to a rise in demand forhotel rooms. In co